Huizhou folk songs are folk oral art created, chanted, passed down orally and memorized by the people of Huizhou. They reflect the labor, life, customs, current affairs and thoughts and feelings of the ancient Huizhou people. They are unique treasures in the profound Huizhou cultural treasure house. Huizhou folk songs are divided into Shexian folk songs, Jixi folk songs, Xiuning folk songs, Yixian folk songs and Qimen folk songs from the perspective of region, and have their own characteristics due to different dialects; from the perspective of content, there are Huizhou folk songs, life folk songs, labor folk songs, love folk songs, current affairs folk songs and game folk songs. They have distinct regional characteristics, diverse themes and artistic originality. Some folk songs are widely circulated in Huizhou, but there are different "versions" in different counties. For example, the Huizhou folk song "I didn't cultivate in my previous life, I was born in Huizhou. At the age of thirteen or fourteen, I was thrown out", has three "versions" in Shexian, Jixi and Qimen. Huizhou folk songs have had a positive impact on the formation and development of Huizhou merchants. They are a vivid portrayal of the history of Huizhou merchants and have special cognitive value and important historical status. Some folk songs have developed with the changes of the times and society in the process of spreading. For example, the "Yi County Women Are Really Bitter and Pity" circulated in Yi County has a modern version "Yi County Women Have Sweet Life". Some types of folk songs closely reflect social life, such as "Opium Is Really Harming People" and "Catching Able-bodied Men" in the current political folk songs. Huizhou folk songs are a vivid witness to the folk life of Huizhou society since the Song Dynasty. From them, we can truly understand the life, marriage, life, education, right and wrong and aesthetic concepts of Huizhou people. It is a key to understanding Huizhou folk society and life.